The tax legislation on the introduction of universal declaration is defined in the fourth stage.
At the first stage (from January 1, 2021) are obliged to declare the person holding the responsible state position, and their subordinates; persons authorized to perform state functions and equated to them, as well as their subordinates; the person for whom the obligation is presented in accordance with the Constitutional Law of the Republic of Kazakhstan "On Elections in the Republic of Kazakhstan" and the Law of the Republic of Kazakhstan "On Anti-Corruption", "On Banks and Banking Activities in the Republic of Kazakhstan" About market valuables ».
Vtorom stage (from 1 January 2023 years) rabotnïkï of State wçrejdenïy and their swprwgï, a takje rabotnïkï swbektov kvazïgoswdarstvennogo sector and their swprwgï.
In the third stage from 2024, the leaders, founders (participants) of legal entities and their subdivisions, individual entrepreneurs and their subdivisions.
At the final stage in 2025 will enter the remaining categories of citizens, that is, practically all the population of the country.
Physical persons in the first year of entry into the system of universal declaration are obliged to submit a Declaration of assets and liabilities (form 250.00). In the following years, the Declaration on Income and Property (Form 270.00) is presented.
The declaration of assets and liabilities (form 250.00) is presented for the fixation of accumulated assets and liabilities on the date of entry into the declaration system. In this case, the information on the registered property of the authorities of the Republic of Kazakhstan in real estate and vehicles should not be reflected in the declaration, as these data are in the bodies of state revenues.
The reflection shall be subject to the property to which the right and (or) transactions are subject to state or foreign registration in the competent authority of the foreign state in accordance with the legislation of the foreign state. This property includes: immovable property, land plots and (or) land plots, air and sea water, water of internal water swimming, water of river swimming; vehicles, special equipment and (or) trailers; money in bank accounts in foreign banks located in the territory of the Republic of Kazakhstan, in total, significantly exceeding all bank deposits by 1000 times the minimum calculation index established by the law of the Republic of Kazakhstan on December 31, according to the law of the Republic of Kazakhstan.
Together with it, it is necessary to specify these properties in the Republic of Kazakhstan and (or) for its limits, such as: the share in the living space under the contract on the share of participation in housing construction; share in the charter capital of a legal entity created within the limits of the Republic of Kazakhstan; valuables, derivative financial instruments (except for derivative financial instruments, the performance of which occurs through the acquisition or sale of the underlying asset); investment gold; objects of intellectual property, copyright.
Also, cash amounts are specified in the amount that does not exceed the limit of 10,000 times the minimum calculation index established by the law on the republican budget and effective as of December 31 of the current year, providing for the activities of the defendant; zadoljennost drwgïx licenses msg physical face (debïtorskoy zadoljennostï) and (or) zadoljennostï physical Faces msg drwgïmï lïcamï (kredïtorskoy zadoljennostï) when nalïçïï dogovora Document or ïnogo, yavlyayuşçegosya osnovanïem voznïknovenïya obyazatelstva or trebovanïya, notarïalno zasvïdetelstvovannogo (wdostoverennogo) Last Excluding zadoljennostï banks and organizations , carrying out separate types of banking operations, created in accordance with the legislation of the Republic of Kazakhstan on banks and banking activities in the Republic of Kazakhstan.
In addition, in the case of the value of the property, for example, works of art and the like, the price (cost) for one unit exceeds the amount of 1000 times the minimum daily wage specified in the budget of the Republic of Kazakhstan, at the request of the right to specify this property in the declaration of value, determined in the report on the assessment.
For persons entering the first stage of the general declaration, the deadline for submission of declarations on the place of residence (stay) on paper - no later than July 15, 2021, or in electronic form - no later than September 15, 2021.
The declaration of assets and obligations can be submitted in electronic form through the Taxpayer's Office (cabinet.salyk.kz), the portal of "electronic government" (egov.kz), as well as through mobile applications eSalyq Azamat mobile and eGov mobile
The contact center for explanations of the general declaration was launched on the platform of the single republican number 1414.
More detailed information is published on the official website of the Committee on State Revenues of the Ministry of Finance of the Republic of Kazakhstan (kgd.gov.kz) in the section "General Declaration".
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